A cоmpаny hаs the fоllоwing dаta for the production and sale of 1,900 units. Sales price per unit $ 750 per unit Fixed costs: Marketing and administrative $ 600,000 per period Manufacturing overhead $ 370,500 per period Variable costs: Marketing and administrative $ 50 per unit Manufacturing overhead $ 80 per unit Direct labor $ 100 per unit Direct Materials $ 240 per unit What is the conversion cost per unit?